# The International Tax Compliance (Amendment) Regulations 2025, Regulation 10: Amendment of regulation 12H (liable persons)


In regulation 12H—
(a) in paragraph (1), for “regulations 13,14,15 and 16”, substitute “these regulations”;
(b) in paragraph (1)(a), for “reporting financial institution, UK representative or specified financial institution”, substitute “financial institution or UK representative”;
(c) in paragraph (3), omit sub-paragraphs (a) and (b).

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Source: https://www.legislation.gov.uk/uksi/2025/740/regulation/10 (the official version)
Page: https://openlegislation.uk/international-tax-compliance-amendment-regulations-2025/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.